Canion v. United States
This text of 48 Cust. Ct. 466 (Canion v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Opinion by
In accordance with stipulation of counsel that the issues are similar in all material respects to those involved in United States v. Robert K. Berbst (48 C.C.P.A. 145, C.A.D. 781), the claim of the plaintiff was sustained, and it was held that the personal exemptions should be applied against the value of said automobile to the extent that said exemptions were otherwise uncharged.
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48 Cust. Ct. 466, Counsel Stack Legal Research, https://law.counselstack.com/opinion/canion-v-united-states-cusc-1962.